Black Letter Outline on Corporate Taxation
Title | Black Letter Outline on Corporate Taxation PDF eBook |
Author | Stephen Schwarz |
Publisher | West Academic Publishing |
Pages | 402 |
Release | 2019-08-05 |
Genre | |
ISBN | 9781642428933 |
This comprehensive and clearly written text is designed to help students recognize and understand the basic principles and issues covered in law school courses in corporate taxation at both the J.D. and LL.M. levels. It explains all the fundamental concepts and transactions affecting C and S corporations and their shareholders, and includes numerous illustrative examples, self-test questions with answers, and sample exam questions. The Ninth Edition incorporates all relevant provisions of the 2017 legislation known as the Tax Cuts and Jobs Act.
Fundamentals of Corporate Taxation
Title | Fundamentals of Corporate Taxation PDF eBook |
Author | Stephen A. Lind |
Publisher | West Publishing Company |
Pages | 84 |
Release | 1997 |
Genre | Business & Economics |
ISBN |
Black Letter Outline on Federal Income Taxation
Title | Black Letter Outline on Federal Income Taxation PDF eBook |
Author | David Hudson |
Publisher | West Academic Publishing |
Pages | 431 |
Release | 2021-05-13 |
Genre | |
ISBN | 9781683288107 |
Black Letter Outlines are designed to help a law student recognize and understand the basic principles and issues of law covered in a law school course. Black Letter Outlines can be used both as a study aid when preparing for classes and as a review of the subject matter when studying for an examination. Each Black Letter Outline is written by experienced law school professors who are recognized national authorities in their subject area.
Fundamentals of Business Enterprise Taxation
Title | Fundamentals of Business Enterprise Taxation PDF eBook |
Author | Stephen A. Lind |
Publisher | West Publishing Company |
Pages | 132 |
Release | 1997 |
Genre | Business & Economics |
ISBN |
Federal Corporate Taxation
Title | Federal Corporate Taxation PDF eBook |
Author | Howard E. Abrams |
Publisher | |
Pages | 312 |
Release | 1990 |
Genre | Business & Economics |
ISBN |
The Fourth Edition of Abrams & Doernberg's Federal Corporate Taxation includes: * New debt/equity limitations ("non-qualified preferred stock") in corporate formations & reorganizations * Anti-abuse redemption provisions covering stock options & sales between related corporations * The anti-Morris Trust changes to tax-free spin-offs * Liberalization of Subchapter S shareholder restrictions & changes to timing of Subchapter S distributions ###1-56662-799-0
Taxation of S Corporations in a Nutshell
Title | Taxation of S Corporations in a Nutshell PDF eBook |
Author | Douglas A. Kahn |
Publisher | West Academic Publishing |
Pages | 272 |
Release | 2020-10-07 |
Genre | |
ISBN | 9781647085261 |
The Subchapter S rules are complex. This book describes the basic rules that apply to S corporations and their shareholders with sufficient detail to alert the reader to potential pitfalls. The topics covered include: (1) the qualification requirements for a Subchapter S election, (2) the allocation of tax items among the shareholders, (3) the effect of those allocations on a shareholder's basis in stock and debt, (4) the limitations on the deduction of pass through items, (5) the treatment of corporate distributions, (6) the voluntary and involuntary termination of Subchapter S status, (7) the treatment of the year in which a Subchapter S election is terminated, (8) the limited availability of certain Subchapter S provisions after a Subchapter S election is terminated, (9) the taxation of an S corporation's passive investment income and built-in gains, and (10) the business income deduction. The discussion of these issues is supplemented by numerous examples.
Principles of Corporate Taxation
Title | Principles of Corporate Taxation PDF eBook |
Author | Douglas A. Kahn |
Publisher | |
Pages | 427 |
Release | 2019 |
Genre | Corporate reorganizations |
ISBN | 9781634603362 |
The book is not organized according to the chronological life of a corporation. Instead, the book begins by examining the tax treatment of a withdrawal of property from an existing corporation. The reason for choosing that organization is that the concepts embodied in such topics as dividends, earnings and profits, and stock redemptions are the fundamental building blocks on which the more complex provisions of corporate taxation rest. The authors explain the technical operation of the various Code provisions and provide numerous examples illustrating how they are applied and how several provisions must be read in concert with each other.